Delhi: HC Highlights Rising GST Cases, Directs Department to Depute Officials for Speedy Disposal

The Delhi High Court has identified the increasing number of GST cases, and to ensure fast resolution, especially those procedural matters, it has asked the Department to assign at least two officials from its litigation team.

A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta said these officials can coordinate with the various Commissionerates of the GST department and give instructions to the Department’s counsels.

A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta said the officials can quickly coordinate with different GST Commissionerates and guide the Department’s counsels.

The bench said that many GST cases are filed daily before this court. The issues that are raised by applicants are both procedural and substantive.

The procedural issues include things like not sending replies, not communicating personal hearing notices, and not receiving emails or other notices from the Department.

Additionally, some issues raised include delays in processing refund applications.

The Court stated that such cases can be resolved on the first date, provided the concerned Department gives instructions to its counsels. It, therefore, urged the Principal Chief Commissioner of CGST & Central Excise (Delhi Zone) to consider deputing at least two officials for this purpose.

This direction was issued in response to a petition by a trader who challenged an adverse order, claiming that their written submissions were not considered and no personal hearing notice was given by the Department.

The Court has now asked the Department to submit proof from the GST portal showing how the personal hearing notice was communicated to the Petitioner. The case will be heard next on April 21.

Appearance:

Appearance: Mr. Mohit Gupta and Mr. Harshit Goel, Advs for Petitioner; Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf and Ms. Pragya Upadhyay, Advs. Ms. Arti Bansal, SPC, with Ms. Shruti Goel, Adv. for R-3/UOI.

Case title: M/S Raj International v. Additional Commissioner Cgst Delhi West & Ors.

Case no.: W.P.(C) 4096/2025